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Author

E. Afriyie

2 papers indexed here

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Review Open access Sep 2026

A Comprehensive Review of Predictive Analytics in Audit Risk Assessment for Advancing Data-Driven Decision-Making and Financial Transparency

Audit risk assessment remains a foundational element of the financial statement audit, yet traditional approaches that rely primarily on professional judgment and sampling face growing limitations. Rising volumes of transactional data, increasing complexity in financial reporting, and more sophisticated forms of fraud...

S. Adjaottor, E. Afriyie, G. Apaflo · 0 citations
Review Open access Sep 2026

Strengthening Financial Integrity in U.S. Public Health Systems: The Mediating Role of Governance and Organizational Readiness in Analytics- and Machine Learning-Enabled Audit Optimization

U.S. public health financing systems, particularly Medicare and Medicaid, continue to face substantial improper-payment and fraud risks. Analytics and machine learning offer expanded detection coverage, more focused investigative targeting, and opportunities for earlier intervention. Evidence from technical studies and...

E. Afriyie, G. Apaflo, Yeboah Mary Magdalene · 0 citations

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